This page contains a summary/index of some of the employee share and bonus schemes that come before the tax tribunal.

Aspect Capital Limited v HMRC [2012] UKFTT 430 (TC) TC02112
A nil paid employee share scheme failed.  Employees were transferred shares under a scheme to avoid an income tax and NICs charge. The shares remained unpaid however the Tribunal agreed with HMRC that a debt arose on transfer and as the company was a close company there was a deemed charge under s419(1) ICTA 1988 (now s455 CTA 2010) on loans to participators.

Sloane Robinson Investment Services Limited v HMRC [2012] UKFTT 451 TC02132
Yet another failed tax scheme involving an employer putting money into companies which rewarded employees with shares and money came out again when the investee companies were liquidated. The Tribunal found that the money was bonuses and earnings from employment. 

Revenue and Customs v PA Holdings Ltd [2010] UKUT 251 (TCC)

The company paid its staff bonuses annually. In 1999 it set up a discretionary employee bonus scheme designed to give a corporation tax deduction but make payments to employees via dividends in order to avoid NICs and attract a lower rate of tax. Having transferred funds into an employee trust the trust purchased shares in another company, by a series of steps shares another offshore company were awarded to employees. The employees received their bonuses as dividends and redeemable shares. See When a dividend is subject to NICs (Part 3)

Uniplex (UK) Limited v HMRC [2010] UKFTT 422 (TC)
A dozen employees signed a salary waiver and their taxable pay was reduced to around the National Minimum Wage. Their employer paid a percentage of its profits to a new company and the idea was that the employees who were also shareholders of the new company would then receive a "profit share" after the scheme promoter had taken its cut from the new company as a mixture of cash loans and benefits. See PAYE avoidance scheme fails